肯尼亚：精选问题（英）

© 2024 International Monetary Fund IMF Country Report No. 24/14 KENYA SELECTED ISSUES This paper on Kenya was prepared by a staff team of the International Monetary Fund as background documentation for the periodic consultation with the member country. It is based on the information available at the time it was completed on December 22, 2023. Copies of this report are available to the public from International Monetary Fund • Publication Services PO Box 92780 • Washington, D.C. 20090 Telephone: (202) 623-7430 • Fax: (202) 623-7201 E-mail: publications@imf.org Web: http://www.imf.org Price: $18.00 per printed copy International Monetary Fund Washington, D.C. January 2024 KENYA SELECTED ISSUES Approved By African Department Prepared By Valerio Crispolti and Souvik Gupta (both AFR), and Sybi Hida (FAD), under the guidance of Haimanot Teferra (mission head, AFR) assisted by Mireille Nsanzimana, Francine Nyankiye, and Fernando Morán Arce (all AFR). December 22, 2023 KENYA 2 INTERNATIONAL MONETARY FUND BENCHMARKING TAX PERFORMANCE IN KENYA ________________________________________________ 4 A. Anatomy of Tax Policy and Administrative Changes in EAC Countries ____________________________ 4 B. Conclusion _______________________________________________________________________________________ 13 FIGURES 1. Tax-to-GDP Ratio __________________________________________________________________________________________ 5 2. Composition of Tax-to-GDP Ratio _________________________________________________________________________ 5 3. Tax-to-GDP Ratios _________________________________________________________________________________________ 5 4. Frequency of Tax Policy and Administrative Changes by Tax Type and Country Over 1988–2022 _______ 9 5. Net Frequency of Tax Policy and Administrative Changes by Tax Type and Country Over 1988–2022 10 6. Share of Tax Measures in a Package _____________________________________________________________________ 11 7. Composition of Tax Packages ___________________________________________________________________________ 11 8. Co-occurrence of Changes to Tax Policy and Administrative Practices in Reform Packages by Type of Change Over 1988–2022 ___________________________________________________________________________________ 12 9. Frequency of Tax Policy and Administrative Changes by Type of Change Over 1988–2022 ___________ 13 10. Net Frequency of Tax Policy and Administrative Changes by Type of Change Over 1988–2022______ 13 11. Net Frequency of Tax Policy and Administrative Changes Over 2009–22 _____________________________ 14 TABLES 1. Frequency of Tax Policy and Administrative Changes in EAC Countries’ Economies Over 1988–2022 ___ 7 2. Frequency of Tax Policy and Administrative Changes by Tax Type Over 1988–2022 _____________________ 8 APPENDIX I. Tables and Figures ________________________________________________________________________________________ 15 ASSESSING PUBLIC SECTOR BALANCE SHEET VULNERABILI